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INDONESIA
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 470 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS Neneng Sri Suprihatin; Lulu Naifaroh; Dita Fazarwati
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20087

Abstract

The purpose of study was to examine the effect of board composition, agency cost, liquidity, leverage and firm size on financial distress in  sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 Period. This research a quantitative method. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample research method was carried out using the purposive sampling method, based on predetermined criteria there were 13 companies used as samples. The analytical method used is the method of logistic regression analysis. The test results show that: (1) board composition has no effect on financial distress, (2) agency cost has no effect on financial distress, (3) liquidity has no effect on financial distress, (4) leverage has no effect on financial distress, (5) firm size has no effect on financial distress.
PENGARUH STRUKTUR AUDIT, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KINERJA AUDITOR (STUDI PADA INSPEKTORAT ACEH) Dita Nurul Aurani; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.20783

Abstract

This study aims to determine how much influence audit structure, independence and professionalism have on auditor performance at the Aceh Inspectorate. The population in this study were all auditors who worked at the Aceh Inspectorate Office, totaling 50 auditors. This study uses a non-probability sampling technique with the census method so that the entire population of 50 respondents is used as a sample. The data used is primary data through the distribution of questionnaires. The statistical test used multiple linear regression analysis with the help of SPSS version 26 application. The results showed that the coefficient of determination (R2) was only 50.3%. The results of this study indicate that there are many other variables that affect the performance of the auditor. However, of the three variables tested, the audit structure is the variable that has the most influence. The use of a qualified audit structure through the procedures and techniques applied by the auditors greatly affects the quality of the audits produced by the auditors so that their performance becomes better. In order for the research to be more meaningful, further researchers should examine other independent variables such as ethics, work performance, integrity, career development, work experience, years of service, knowledge, and credibility of an auditor.
ANALISIS SISTEM PENGENDALIAN INTERNAL (STUDI KASUS PADA BAITUL MAL ACEH SELATAN) BERBASIS COSO Tia Silfira; Aliamin Aliamin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21035

Abstract

The purpose of this study is to describe how COSO became part of the internal control system in Baitul Mal Aceh Selatan. Both primary and secondary data were used in this study. The primary data came from interviews with resource people, while the secondary data came from the archives of Baitul Mal Aceh Selatan. This study used descriptive analysis models. The results of this study indicated that Baitul Mal Aceh Selatan has not adhered to the general requirements for financial statements. This entity has not followed some of the regulations that have been set. It has not placed employees based on their expertise and education. It also does not possess adequate facilities and infrastructure to support the agency performance. Moreover, it revealed that the internal control system was undocumented in the form of flow charts or others. This meant that several weaknesses in internal control had not been fully addressed.
ANALISIS PERBEDAAN RETURN DAN RISK SAHAM ANTARA SAHAM SYARIAH DAN SAHAM KONVENSIONAL PADA MASA PANDEMI COVID-19 DI INDONESIA (STUDI PADA PERUSAHAAN LQ45) Sz Rufaidah; Muhammad Arfan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20683

Abstract

This study aims to examine the differences in return and risk between sharia stocks and conventional stocks in LQ45 indexed companies during the Covid-19 pandemic. The sample of this research is company stocks indexed LQ45, of 45 stocks on the LQ45 index there are 24 observations sharia stocks (JII indexed) and 12 observations conventional stocks (not indexed JII). The type of data used is secondary data from the Indonesia Stock Exchange website. This study uses a quantitative approach with Independent Sample T-test  as data analysis method, then the analysis is carried out using the SPSS application. The results revealed that there was no significant difference between the return and risk of sharia stocks and conventional stocks in companies indexed LQ45 during the Covid-19 pandemic. 
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PERAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPK BANDA ACEH) Tasya Zumaira; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.20662

Abstract

This study aims to examine the effect of Human Resource Capacity, Utilization of Information Technology, and the Role of Internal Auditors on the Quality of Local Government Financial Reporting. The population used in this study were 44 Local Government Working Units (SKPK) located in Banda Aceh. Respondents in this study were employees who performed accounting or financial administration functions consisting of the Head of the Finance Subdivision, Revenue Treasurer, Expenditure Treasurer, and Staff of the Finance Section of each SKPK. The data collection method in this study used a questionnaire technique. The validity test used the Pearson Correlation test, while the reliability test used Cronbach's Alpha. The data analysis technique used is simple regression analysis with the help of the latest version of IBM SPSS software. The results of this study indicate that (1) Human Resource Capacity, Utilization of Information Technology, and the Role of Internal Auditors simultaneously affect the Quality of Local Government Financial Reporting, (2) Human Resource Capacity does not affect the Quality of Local Government Financial Reporting, (3) Utilization of Information Technology has a positive effect on the Quality of Local Government Financial Reporting, (4) the role of Internal Auditors does not affect the Quality of Local Government Financial Reporting.
DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI Aulya Rahmawati; Jalaluddin Jalaluddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21058

Abstract

This study had a purposed to find out the difference of stock price and stock trading volume before and after the pandemic in transportation and logistics sector companies listed on the Indonesia Stock Exchange. The sample taking by purposive sampling method with some criteria and got 22 entities. The data used is secondary sourced from Indonesia Stock Exchange. This study using paired sample t-test for for data that is normally distributed and Wilcoxon Signed-Rank Test for data that is not. The results of this study indicate that There are significant differences in stock prices and trading volumes before and after the first announcement of the Covid-19 pandemic in Indonesia
ANALISIS PERLAKUAN AKUNTANSI ATAS PEMBIAYAAN RAHN (GADAI EMAS SYARIAH): STUDI KASUS PEGADAIAN SYARIAH DI CABANG BANDA ACEH Eka Zahara Fonna; Maulana Kamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21071

Abstract

The great interest of the Aceh community in using sharia pawn financing for gold pawn products raises the need for supervision of the accounting treatment implementation of sharia pawn financing in the Islamic financial industry. This study aims to determine the accounting treatment related to the recognition measurement, presentation, and disclosure of Rahn transactions (Islamic gold pawns) that are practiced at the Banda Aceh Sharia Pawnshop. The research method used in this study is descriptive qualitative, with primary and secondary data sources using interviews, observation, and documentation techniques. The author collects data by interviewing cashiers and appraisers at the Banda Aceh branch of the Sharia Pawnshop. The analytical method used is the descriptive analysis method which includes data reduction, display, conclusion drawing, and verification. The results of this study found that the application of accounting treatment in terms of recognition, presentation measurement, and disclosure at the Banda Aceh branch of Islamic Pawnshops is following Indonesian Financial Accounting Standards (PSAK) 107 on ijarah accounting and the Fatwa of the Indonesian National Sharia Council. The results of this study are expected to be an additional reference and study material to develop knowledge in the scope of sharia accounting, especially regarding ijarah accounting.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH INDUK DENGAN PEMERINTAH DAERAH PEMEKARAN (STUDI PADA PEMERINTAH DAERAH ACEH TENGAH DAN PEMERINTAH DAERAH BENER MERIAH TAHUN 2015-2019) Umar Said Meldego; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.19950

Abstract

The purpose of this study is to analyze financial performance using the independently ratio, effectiveness ratio, efficiency ratio, and dependency ratio between the regional governments of Central Aceh and Bener Meriah in 2015-2019. This type of research is descriptive quantitative using the ratio analysis method. This study uses LKPD data obtained from the BPK Aceh office. The results showed that the ratio of the independence of the Central Aceh and Bener Meriah regencys was at a very low level. The effectiveness ratio of the regional government of Aceh Tengah has the criteria of Moderately Effective, while the regional government of Bener Meriah has the criteria of Less Effective. The efficiency ratios of the Aceh Tengah and Bener Meriah regencys fall into the Efficient criteria. The dependency ratio of Aceh Tengah and Bener Meriah regencys is classified into very high criteria. The results of different tests indicate that there are differences in financial performance at the level of independence of the Central Aceh region and are truly festive
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM MENETAPKAN PERIODIC ORDER QUANTITY (POQ) (STUDI KASUS PADA PABRIK TEMPE SOYBEAN) Resti Handayani; Cut Afrianandra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21435

Abstract

This study aims to find out how to control raw material inventory which is traditionally carried out by the Tempeh Soybean Factory by analyzing how to control raw material inventory using the Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ) methods. In this study, we uses a descriptive-qualitative approach. The author uses observation, interviews, and documentation in collecting data. The resource persons in this study consisted of factory owners, assistants, and employees at the Soybean Tempeh Factory. The results of the study indicate that based on company policy using the traditional method of ordering 5.000 kg of raw materials, while using the EOQ/POQ method of 5.862 kg, there is a variant of 862 kg. The frequency of purchasing soybean raw materials was previously 12 times ordering in 3 months, while it was calculated using the EOQ/POQ method 10 times, there were 2 times variants. Safety stock in its policy is around 2.350 kg, if using the EOQ/POQ method it is 1.650 kg. The reorder point in the EOQ/POQ method is 3.600 kg, while the reorder point at the Soybean Tempeh Factory is 2.200 kg, there are variants, namely 1.400 kg. (TIC) using the traditional method of Rp. 44.335.000, while using the EOQ/POQ method the total inventory cost is Rp. 30.806,703 where there is a variant of Rp. 13.528.297.
PENGARUH INDEKS MAQASID SYARIAH DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA Nur Eliza Ulfa; Suazhari Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21472

Abstract

This research aims to evaluate the effect of the Maqasid Sharia Index (MSI) and intellectual capital (IC) on the financial performance of Islamic banking projected by ROA in BUS Indonesia within the 2016-2020 period. This research takes the sample by using purposive sampling that contains some characteristic and can represent the population as well used in this research. This research contains 12 BUS observations which were multiplied by a five-year period so that the final number of samples observed was 60. The data collected by literature study and documentation method which is carried out by collecting relevant data from various sources and tracing the related BUS annual reports according to the year period used. This research used multiple linear regression analysis and processes by SPSS 22. The results show that MSI and Intellectual capital simultaneously affects the ROA while partially MSI has a negative affect toward ROA but Intellectual Capital has no influence on the financial performance projected by ROA of BUS in Indonesia.

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